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    Find information about the South Dakota Commission on Gaming, laws, regulations and the seven types of gaming licenses issued to the general public.
    
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    Everything you need to know about games, licensing and beneficiaries of the South Dakota Lottery.
    
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- Individual FAQs
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    See what other South Dakota taxpayers are asking the Department of Revenue.
    
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- Individual Forms / Resources
  - Individual Forms / Resources
    
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Businesses
- Audit
  - Business Audit
    
    See how DOR approaches reporting errors and omissions and correcting reporting habits for future returns.
    
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- Gaming
  - Gaming for Businesses
    
    Find information on the South Dakota Commission on Gaming, applications, fees, annual reports, industry statistics and more.
    
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- Lottery
  - Lottery for Businesses
    
    Everything you need to know about games, licensing and South Dakota Lottery retailers.
    
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    Find information, tax applications, licensing instructions and municipal tax rates for the Sturgis Motorcycle Rally.
    
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- Business Forms / Resources
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Government
- County Auditors
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    In-depth content for South Dakota County Auditors on calculating growth percentage, CPI, Relief Programs, TIF and other property tax essentials.
    
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    Information for South Dakota County Treasurers to explain property tax relief programs, tax deeds and special assessments.
    
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- Director of Equalization
  - South Dakota Directors of Equalization
    
    South Dakota Directors of Equalization knowledge base for property tax exemptions, sales / ratio and growth definitions.
    
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- Exempt Entities - Higher Education, Mass Transit & Tribal
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- Register of Deeds
  - South Dakota Registers of Deeds
    
    Essentials for Registers of Deeds relating to real estate value, deed transfers, sequence numbers and more.
    
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- Government FAQs
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    South Dakota government officials can find answers to frequently asked questions for local governments.
    
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- Government Forms / Resources
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- 605Drive - Electronic Title Project
  - 605Drive Project
    
    Get up-to-date information on the status of the 605Drive Project expected to launch in February 2025.
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Precious Metal & Energy Mineral Severance Taxes & Conservation Tax Laws & Regulations

Learn more about applicable laws and regulations related to precious metal and Energy Minerals Severance Tax and Conservation Tax (PDF).

Precious Metal & Energy Mineral Severance Taxes & Conservation Tax Laws & Regulations

Applicable Laws